IFRS S1, established by the International Sustainability Standards Board (ISSB), sets general requirements for disclosing sustainability-related financial information. It requires companies to report on governance, strategy, and risk management for all material sustainability risks.
S1 serves as the ISSB’s overarching framework, linking environmental and social impacts to a firm's financial prospects. Its objective is to provide global investors with consistent, comparable data to assess long-term enterprise value and resilience.
See also: IFRS S2